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Los modelos de Capital Intelectual en las Empresas Españolas: Una aplicación práctica

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  • De la Calle Durán, Carmen
  • Ortiz de Urbina Criado, Marta

Abstract

Due to the increasing interest on knowledge and intellectual capital management analysis, both by enterprises and researchers, the aim of this work is double: Firstly, to explain what intellectual capital is, as well as present different classification and measuring models for it. Secondly, to analyze the accounting notes of big Spanish firms towards to detect the effect that intellectual capital can have in the Spanish field.

Suggested Citation

  • De la Calle Durán, Carmen & Ortiz de Urbina Criado, Marta, 2007. "Los modelos de Capital Intelectual en las Empresas Españolas: Una aplicación práctica," Entelequia. Revista Interdisciplinar, Entelequia y Grupo Eumed.net (Universidad de Málaga), issue 3, pages 185-201, Spring.
  • Handle: RePEc:erv:ancoec:y:2007:i:3:p:185-201
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    More about this item

    Keywords

    Intelectual Capital; Human Capital; Structural Capital; Relational Capital; Spain;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • M59 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Other

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